(a) This part provides ideas being applied in setting up the allowability of selected products associated with deciding Value, Along with other needs of this subpart. These rules use if a certain Price merchandise is appropriately taken care of like a direct or oblique Expense.
(1) Any charges when audits required by The one Audit Act and subpart File of this part have not been carried out, or are already done but not in accordance with the requirements; and
The Federal company should use OMB-authorized frequent information and facts collections (one example is, Study Efficiency Development Reports) when requesting general performance reporting information. The Federal agency or go-by entity may well not accumulate effectiveness stories more regularly than quarterly Unless of course a selected ailment has actually been applied in accordance with § 200.208. To your extent practicable, the Federal agency or go-through entity should really align the owing dates of general performance reports and money stories. When reporting plan general performance, the recipient or subrecipient have to relate economic data and job or program achievements on the efficiency goals and goals of the Federal award. Also, the receiver or subrecipient need to give Value information and facts to show Price tag-productive practices (for instance, via device Price facts) when needed with the conditions and terms in the Federal award.
(two) Withholding authority to carry on to the subsequent stage until receipt of proof of suitable overall performance;
(6) Other awards below which the receiver or subrecipient is not really needed to account for genuine costs incurred.
(ii) Trade strategies, commercial information, components needed to be held confidential by a researcher till These are published, or equivalent facts that is safeguarded less than legislation; and
(2) Is distinguished from the cooperative settlement in that it doesn't present for significant involvement of your Federal agency in finishing up the action contemplated because of the Federal award.
(4) The procurement is anticipated to exceed the simplified acquisition threshold, plus a sealed bid procurement is always to be awarded to an entity other than here the apparent very low bidder; or
(3) A charitable organization located in a country aside from The us that is definitely nonprofit and tax-exempt underneath the laws of your place wherever it is registered and isn't a university, college or university, accredited degree-granting establishment of schooling, non-public foundation, hospital, a corporation engaged completely in investigate or scientific functions, church, synagogue, mosque or other identical entities arranged largely for religious functions; or
All activities which gain from the receiver's or subrecipient's oblique Charge, which includes unallowable things to do and donated companies by the recipient or subrecipient or 3rd get-togethers, will get an proper allocation of indirect expenditures.
(8) Government Summary. A brief description that may be composed in plain language and summarizes the plans and objectives of the program, the audience, and suitable applicants. The textual content of The manager summary must not exceed five hundred words and phrases; and
The prior acceptance specifications for the steps described in paragraph (g) of this area are immediately waived for Federal awards that assistance study Except if stipulated inside the Federal company's restrictions or stipulations with the Federal award.
(v) Payments for unfunded pension expenses must be charged in accordance Together with the allocation concepts of this subpart. Particularly, the recipient or subrecipient may well not cost unfunded pension expenditures straight to a Federal award if These unfunded pension charges are not allocable to that award.
(b) For charges covering a upcoming fiscal calendar year in the recipient or subrecipient, the unallowable charges must be faraway from the oblique Charge swimming pools plus the rates should be adjusted.